Garsaud v. Commissioner
United States Tax Court
Held, petitioner, who was separated from his spouse under a decree of separation a mensa et thoro in 1951, is not entitled to an exemption credit of $ 600 for his spouse under section 25 (b) (1) (A), I. R. C. 1939, and is not entitled to a deduction under section 23 (x), I. R. C. 1939, for medical expenses incurred by his spouse and paid by him in 1951; held, further, petitioner is liable for an addition to tax under section 294 (d) (1) (A), I. R. C. 1939, for failure to…
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Held, petitioner, who was separated from his spouse under a decree of separation a mensa et thoro in 1951, is not entitled to an exemption credit of $ 600 for his spouse under section 25 (b) (1) (A), I. R. C. 1939, and is not entitled to a deduction under section 23 (x), I. R. C. 1939, for medical expenses incurred by his spouse and paid by him in 1951; held, further, petitioner is liable for an addition to tax under section 294 (d) (1) (A), I. R. C. 1939, for failure to file a declaration of estimated tax for the year 1951; held, further, petitioner is liable for an addition to tax under…
1Opinion of the Court
OPINION.
Mulroney, Judge:
Respondent determined deficiencies in petitioner’s income tax and additions to tax for the year 1951 as follows:
Deficiency in income tax_$437. 01
Addition to tax (sec. 294 (d) (1) (A))- 40.03
Addition to tax (sec. 294 (d) (2))- 26.68
Thé issues are (1) whether petitioner is entitled to an exemption of $600 for Elizabeth Garsaud under section 25 (b) (1) (A) of the 1939 Internal Revenue Code;1 (2) whether petitioner is entitled to a deduction in the amount of $1,618.35 for medical expenses paid by him but incurred by Elizabeth Garsaud in 1951; (3) whether petitioner is…
2Cases cited7 opinions
- Fuller v. CommissionerUnited States Tax Court · 1953
- Fuller v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- Dauterive v. SternfelsLouisiana Court of Appeal · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- J. D. Abbott and Kathryn Abbott v. Commissioner of Internal Revenue, Carl M. Wolfe and Mary E. Wolfe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Kenneth T. Sullivan v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Sullivan v. CommissionerUnited States Tax Court · 1957
6 more not listed; retrieve them via the Exa API.